Titlebook: CSR and Sustainability in the Public Sector; David Crowther,Shahla Seifi Book 2020 The Editor(s) (if applicable) and The Author(s), under

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The Portuguese Tax System for Non-profit Institutionsions of Social Solidarity (PISS or, in Portuguese, IPSS). By comparing the legislation over time and space, the authors find that the current legislation of several Portuguese tax codes is fragmented and that, besides a few individual legislations, no tax regime concentrates on the various regiments

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Environmental Accounting: A Case Study of Implementation in Brazilian Public Airportst activities cause several environmental impacts; therefore, a management and control structure is needed to minimize the impact of airport activity on nature. This paper discusses the implementation of environmental accounting at the Brazilian Airport Infrastructure Company (Infraero), to evaluate

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Sustainable Development of Human and Social Capital in a Socioeconomically Challenged Community in Bve effect of globalization, other strata of society feel left behind, having no opportunities to participate in the increase in prosperity. The concept of Corporate Social Responsibility is a topic that has increasingly gained significance over the past five decades. More recently, the expectation o

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The Theory of Attachment in Contexts of Public and Social Marketing: Study of the Program “Portugal , and symbol, or a combination of all these elements. The identity of the brand can be adapted according to the needs and desires of its target audience, in order to foster recognition and create an emotional link with it. This cognitive and affective bond is called the attachment theory, and it is

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Emerging Trends on Sustainability/Integrated Reporting: Public and Private Perspectives stakeholders. The public sector, in particular, plays an important role, not only in promoting social responsibility practices but also in its application to its own structures and should set an example to the private sectors and the citizens. In the context of the strategy at the international lev

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Why Some Public Accounting Reforms Tend to Fail: Evidence from Belgian Public Accounting Reformmprove the performance of the public sector accounting. Our main research question is therefore to find ...Political promoters drive the accounting reform, while, as a controlling entity, they generally have only very imperfect information about the structure they controlled. It is a perpetual case

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